The small business, the "Simples Nacional" and the problem of the ICMS credits
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Direito GV |
Texto Completo: | https://periodicos.fgv.br/revdireitogv/article/view/63626 |
Resumo: | From the 1970s, the importance of small business – SB – started to be increasingly recognized, mainly because of its role in generating employment. Among the measures taken by the Brazilian government to encourage and promote the SB, stands out the Simples Nacional law which included ICMS and ISS between taxes covered by the special tax regime. There are, however, many companies in condition to be in the Simples Nacional, but do not opt for this system, since this option would bring problems related to ICMS credits. The objective of this study is to identify and analyze the factors that lead these companies to opt for a systemof paying taxes that would not be, in principle, favorable to them, in order to contribute to the discussion on the Simples Nacional and public policy incentives to SB. This is an exploratory qualitative research that used the method of case study. The results show that the Simples Nacional simply does not work for companies whose customers are large retail companies, because they are forced by the market not to make the option for the Simples system. Thus, the study concluded that, for certain sectors such as that of the company studied, the Simples Nacional did not result in any advantage for the SB and caused a disadvantage: the law that instituted it revoked the Simples Federal and the SB can no longer pay federal taxes in an unified way. |
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The small business, the "Simples Nacional" and the problem of the ICMS creditsAs micro e pequenas empresas, o Simples Nacional e o problema dos créditos de ICMSSmall businessSimples NacionalPublic policyEvaluation of public policyValue added taxMicroempresaSimples NacionalPolítica públicaAvaliação de política públicaTributação sobre o valor agregadoFrom the 1970s, the importance of small business – SB – started to be increasingly recognized, mainly because of its role in generating employment. Among the measures taken by the Brazilian government to encourage and promote the SB, stands out the Simples Nacional law which included ICMS and ISS between taxes covered by the special tax regime. There are, however, many companies in condition to be in the Simples Nacional, but do not opt for this system, since this option would bring problems related to ICMS credits. The objective of this study is to identify and analyze the factors that lead these companies to opt for a systemof paying taxes that would not be, in principle, favorable to them, in order to contribute to the discussion on the Simples Nacional and public policy incentives to SB. This is an exploratory qualitative research that used the method of case study. The results show that the Simples Nacional simply does not work for companies whose customers are large retail companies, because they are forced by the market not to make the option for the Simples system. Thus, the study concluded that, for certain sectors such as that of the company studied, the Simples Nacional did not result in any advantage for the SB and caused a disadvantage: the law that instituted it revoked the Simples Federal and the SB can no longer pay federal taxes in an unified way.A partir dos anos 1970, a importância das micro e pequenas empresas (MPE) para a economia passou, cada vez mais, a ser reconhecida, principalmente em função do seu papel na geração de empregos. Entre as medidas tomadas pelo governo brasileiro para incentivar e promover as MPE destaca-se a Lei do Simples Nacional, que passou a incluir entre os tributos abrangidos pelo regime tributário diferenciado o ICMS e o ISS. No entanto, muitas empresas que possuem condições de fazer a opção pelo Simples Nacional não optam por esse sistema, pois essaopção traria problemas relacionados à apropriação e à transferência de créditos de ICMS. O objetivo do presente trabalho é identificar e analisar os fatores que levam essas empresas a optar por um sistema de pagamento de tributos que lhes seria, em princípio, desfavorável para, a partir disso, contribuir com a discussão sobre o Simples Nacional como política pública de incentivo às MPE. Trata-se de uma pesquisa exploratória de natureza qualitativa em que foi utilizado o método de estudo de caso. Os resultados mostram que o Simples Nacional não funciona para empresas que têm como clientes grandes redes de varejo, pois elas são forçadas pelo mercado a não fazer a opção pelo Simples. Conclui-se assim que, para determinados setores como o da empresa estudada, o Simples Nacional não resultou em vantagem alguma e, além disso, acarretou uma grande desvantagem: a lei que o instituiu revogou o Simples Federal e essas MPE deixaram de poder pagar os tributos federais de forma unificada.Escola de Direito de São Paulo da Fundação Getulio Vargas2016-05-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.fgv.br/revdireitogv/article/view/63626Revista Direito GV; Vol. 12 No. 2 (2016): mai-ago. (24); 345-363Revista Direito GV; Vol. 12 Núm. 2 (2016): mai-ago. (24); 345-363Revista Direito GV; v. 12 n. 2 (2016): mai-ago. (24); 345-3632317-6172reponame:Revista Direito GVinstname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://periodicos.fgv.br/revdireitogv/article/view/63626/61707Copyright (c) 2016 Revista Direito GVinfo:eu-repo/semantics/openAccessPessôa, Leonel CesarinoCosta, Giovane daMaccari, Emerson Antonio2019-08-14T15:16:00Zoai:ojs.periodicos.fgv.br:article/63626Revistahttps://direitosp.fgv.br/publicacoes/revista/revista-direito-gvPRIhttps://old.scielo.br/oai/scielo-oai.php||revistadireitogv@fgv.br|| catarina.barbieri@fgv.br2317-61721808-2432opendoar:2019-08-14T15:16Revista Direito GV - Fundação Getulio Vargas (FGV)false |
dc.title.none.fl_str_mv |
The small business, the "Simples Nacional" and the problem of the ICMS credits As micro e pequenas empresas, o Simples Nacional e o problema dos créditos de ICMS |
title |
The small business, the "Simples Nacional" and the problem of the ICMS credits |
spellingShingle |
The small business, the "Simples Nacional" and the problem of the ICMS credits Pessôa, Leonel Cesarino Small business Simples Nacional Public policy Evaluation of public policy Value added tax Microempresa Simples Nacional Política pública Avaliação de política pública Tributação sobre o valor agregado |
title_short |
The small business, the "Simples Nacional" and the problem of the ICMS credits |
title_full |
The small business, the "Simples Nacional" and the problem of the ICMS credits |
title_fullStr |
The small business, the "Simples Nacional" and the problem of the ICMS credits |
title_full_unstemmed |
The small business, the "Simples Nacional" and the problem of the ICMS credits |
title_sort |
The small business, the "Simples Nacional" and the problem of the ICMS credits |
author |
Pessôa, Leonel Cesarino |
author_facet |
Pessôa, Leonel Cesarino Costa, Giovane da Maccari, Emerson Antonio |
author_role |
author |
author2 |
Costa, Giovane da Maccari, Emerson Antonio |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Pessôa, Leonel Cesarino Costa, Giovane da Maccari, Emerson Antonio |
dc.subject.por.fl_str_mv |
Small business Simples Nacional Public policy Evaluation of public policy Value added tax Microempresa Simples Nacional Política pública Avaliação de política pública Tributação sobre o valor agregado |
topic |
Small business Simples Nacional Public policy Evaluation of public policy Value added tax Microempresa Simples Nacional Política pública Avaliação de política pública Tributação sobre o valor agregado |
description |
From the 1970s, the importance of small business – SB – started to be increasingly recognized, mainly because of its role in generating employment. Among the measures taken by the Brazilian government to encourage and promote the SB, stands out the Simples Nacional law which included ICMS and ISS between taxes covered by the special tax regime. There are, however, many companies in condition to be in the Simples Nacional, but do not opt for this system, since this option would bring problems related to ICMS credits. The objective of this study is to identify and analyze the factors that lead these companies to opt for a systemof paying taxes that would not be, in principle, favorable to them, in order to contribute to the discussion on the Simples Nacional and public policy incentives to SB. This is an exploratory qualitative research that used the method of case study. The results show that the Simples Nacional simply does not work for companies whose customers are large retail companies, because they are forced by the market not to make the option for the Simples system. Thus, the study concluded that, for certain sectors such as that of the company studied, the Simples Nacional did not result in any advantage for the SB and caused a disadvantage: the law that instituted it revoked the Simples Federal and the SB can no longer pay federal taxes in an unified way. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016-05-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.fgv.br/revdireitogv/article/view/63626 |
url |
https://periodicos.fgv.br/revdireitogv/article/view/63626 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.fgv.br/revdireitogv/article/view/63626/61707 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2016 Revista Direito GV info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2016 Revista Direito GV |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Escola de Direito de São Paulo da Fundação Getulio Vargas |
publisher.none.fl_str_mv |
Escola de Direito de São Paulo da Fundação Getulio Vargas |
dc.source.none.fl_str_mv |
Revista Direito GV; Vol. 12 No. 2 (2016): mai-ago. (24); 345-363 Revista Direito GV; Vol. 12 Núm. 2 (2016): mai-ago. (24); 345-363 Revista Direito GV; v. 12 n. 2 (2016): mai-ago. (24); 345-363 2317-6172 reponame:Revista Direito GV instname:Fundação Getulio Vargas (FGV) instacron:FGV |
instname_str |
Fundação Getulio Vargas (FGV) |
instacron_str |
FGV |
institution |
FGV |
reponame_str |
Revista Direito GV |
collection |
Revista Direito GV |
repository.name.fl_str_mv |
Revista Direito GV - Fundação Getulio Vargas (FGV) |
repository.mail.fl_str_mv |
||revistadireitogv@fgv.br|| catarina.barbieri@fgv.br |
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